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INSTRUCTIONS FOR COMPLETING THE SALES & USE TAX RETURN
GENERAL INSTRUCTIONS Line 4. Enter the total sales delivered or Line 16b. (Column A Only) Multiply line
shipped outside of St. James Parish and sales 16a. by 1% to calculate the Manufacturing
1. All persons and dealers who are subject to made in bona fide interstate or foreign Machinery & Equipment exclusion amount.
the tax levied are required to file a tax return commerce. In order to qualify as an
monthly, unless otherwise authorized. allowable deduction, delivery must be made Line 16c. (Column A Only) Subtract line
Returns are due on or before the 20 dayth of into another parish, state or country or to a 16b from line 16.
the month following the close of the period common carrier for such purposes.
covered by the return. Deductions taken on this line must be fully Line 17. In cases where the actual tax amount
supported by shipping tickets, bills of lading collected for each jurisdiction exceeds the tax
2. Corrections or changes in the name and or similar documents. This deduction does amount due on Line 16, the excess shall be
address information, which appears on the not apply to repair services performed in this recorded on this line and included in your
return, should be made by lining through the Parish. computations of the tax due.
incorrect information and by adding the
correct information. Line 5. The gross sales of gasoline and other Line 18. Self-explanatory.
motor fuels are exempt from sales and use
3. Care should be exercised to ensure that: (a) taxes. Line 19. To receive Vendor’s Compensation
the correct period is entered in the upper right for the remittance of the tax due, payment
hand corner of the return; (b) the return is Line 6. Enter sales of tangible personal must be transmitted on or before the 20 dayth
signed and dated by the appropriate company property to, or any services performed for the following the period covered by this return.
official; (c) a remittance for the exact amount U.S. Government, State of Louisiana and its Vendor’s Compensation is disallowed on
of tax, penalty and interest accompanies the Political Subdivisions, and local delinquent return. Multiply Line 18 by 1.5%
return; and (d) the return and remittance are Governmental Agencies or Instrumentality’s. to calculate the Vendor’s Compensation due.
placed in the mail.
Line 7. Sales of food paid for using USDA Line 20. Self-explanatory.
4. Sales tax revenues are distributed to Food Stamp Coupons or WIC program
governmental agencies on the basis of vouchers are totally exempt from sales taxes. Line 21. A delinquent penalty of 5% for each
information supplied by taxpayers on their month or fraction thereof is assessed on each
monthly tax reports. Of special importance is Line 8, 9, 10. Any other deductions delinquency and is increased by 5% on the 1 st
using the correct column on the report so as to authorized by law should be verified by day of each month thereafter until paid to a
properly indicate the jurisdiction that is reference to the law and regulation and maximum of 25%. A monthly return
entitled to the tax being remitted. The properly identified. becomes delinquent on the 21 dayst of the
physical location of your business and your month following the month covered by the
delivery activity are important factors in Line 11. Self-explanatory. return. A quarterly return becomes delinquent
determining the proper column(s) in which to on the 21 stday of the month following the
report taxable transactions. Line 12. Self-explanatory. calendar quarter covered by the tax return.
For example, a return for the month of
SPECIFIC INSTRUCTIONS Line 13. The Adjusted Gross Sales of Line 12 January would be subject to a 5% penalty on
is to be distributed to each column in or after the 21 daystof February, a 10%
Line 1. “Gross Sales,” means the total sales accordance to where the taxable transaction penalty on or after the 1 stday of March, etc.
of tangible personal property, sales of certain occurred. The sum of Line 13 A, B, & C
taxable services, and gross receipts from should equal Line 12. Line 22. Interest at the rate of 1% per month
leasing or renting tangible personal property or fraction thereof is due on all returns
as reported to the State of Louisiana. Line 14. A use tax is due on the cost of transmitted to this office after the 20 ofththe
tangible personal property used, consumed, month in which due. The interest will
Line 2. Sales of tangible personal property, distributed or stored for use or consumption in increase by 1% on the 1 dayst of each month
which is going to be resold by the purchaser, the St. James Parish upon which St. James thereafter until the amount due is paid.
or sales of materials for further processing Parish sales tax has not been paid at the time
into articles of tangible personal property for of purchase. Also include the cost of tangible Line 23. Self-explanatory.
resale are to be listed on Line 2. Dealers who personal property imported into this Parish
purchase for either resale or further from other taxing jurisdictions upon which a Line 24. Authorized debits or credits (as
processing must provide the seller with a like and equal tax has not been paid. evidenced by an official memo) are to be
resale exemption certificate. recorded on this line.
Line 15. Self-explanatory.
Line 3. Cash discounts allowed by the seller Line 25. Self-explanatory.
and taken by the customer are allowed in the Line 16. Self-explanatory.
period claimed by the customer. Sales returns Line 26. Total amount to be remitted. Add
and allowances are allowed on returned Line 16a. (Column A Only) List the total line 25 Columns A, B & C and place total on
merchandise on which the full sales price, sales, purchases or rentals included on line 15 line 26. Please send remittance in the form of
including tax, has been returned to the subject to the Manufacturing Machinery & cashier’s check, personal check, or money
customer. Repossession of property sold on Equipment Exclusion. Only applies to order. PLEASE DO NOT SEND CASH
an installment or credit basis is not allowed as businesses with NAICS Code 331111 – Iron THROUGH THE MAIL.
a deduction from gross sales. & Steel Mills.
Revised January 1, 2014
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